THE EFFECT OF HUMAN RESOURCE COMPETENCY AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF BOS FUND FINANCIAL REPORTS USING ACCOUNTING INFORMATION SYSTEMS AS AN INTERVENING VARIABLE

Abstract

This study investigates the impact of human resource competencies and information technology utilization on the quality of financial reports, with a specific focus on the ARKAS application as a financial information system in high schools that receive BOS funds. This study was driven by the demand for transparency and accountability in financial management, where internal capabilities and the effective utilization of technology influence the quality of reports. This research was conducted at the Banda Aceh City and Aceh Besar Regency Education Office, with a population of 93 secondary schools and a sample of 40 A-accredited schools selected through purposive sampling. Human resource competence and information technology utilization are independent variables, financial report quality is the dependent variable, and the accounting information system acts as a mediating variable. The data were analyzed using SEM-PLS with SmartPLS software. The results show that human resource competency significantly improves the quality of financial reports and the utilization of accounting information systems. The use of information technology has a significant impact on the utilization of accounting information systems, but it does not affect the quality of financial reports. Accounting information systems significantly impact financial report quality and mediate the relationship between human resource competency and the use of information technology.